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2017 (3) TMI 1804 - AT - Income TaxLevy of fee u/s 234E - late filing of quarterly e-TDS return u/s 200(3) - HELD THAT:- After analysis of the provisions of section 200A & 234E of the Act and further by relied upon certain judicial precedents including the decision of Hon’ble Supreme Court in the case of Alom Extrusions Ltd. (2009 (11) TMI 27 - SUPREME COURT) and Rajeender Kumar Vs. CIT (2013 (7) TMI 454 - DELHI HIGH COURT) held that though sub-clause (c) inserted from 1.6.2015, it being declaratory and creative in nature, can be applied retrospectively, accordingly, the provisions of section 234E of the Act being the machinery section is applicable for levy of late fee for belated filing of TDS statements, even before insertion of sub-clause (c) in section 200A of the Act, by the Finance Act, 2015 w.e.f. 1.6.2015. Respectfully following the decision of coordinate bench, in the case of M/s. Chillapalli Exports Pvt. Ltd. ITO (TDS), TDS Ward-1, Guntur (2017 (2) TMI 857 - ITAT VISAKHAPATNAM), we direct the A.O. to delete additions made towards late filing fee payable u/s 234E of the Act for belated filing of TDS statements u/s 200(3) of the Act.
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